# The Income Tax (Employments) Regulations 1993, Regulation 68: End of year certificate


(1) After the end of the year the Ministry shall give the certificate specified in paragraph (2) to a reservist to whom paragraph (3) applies.
(2) The certificate specified in this paragraph is a certificate in the form provided or authorised by the Board showing—
(a) the total amount of reserve pay paid by the Ministry to the reservist during the year,
(b) the total tax deducted from the reserve pay,
(c) the force in which the reservist was serving and his service number, and
(d) in the case of a form not provided by the Board, that it has been authorised by them in substitution for such a form.
(3) A reservist to whom this paragraph applies is a reservist who—
(a) is a member of the reserve and auxiliary forces on the last day of the year and from whose reserve pay tax has been deducted during that year, and
(b) has not been given a certificate under regulation 65 in respect of each payment of reserve pay during that year.

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Source: https://www.legislation.gov.uk/uksi/1993/744/regulation/68 (the official version)
Page: https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-68
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.